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Admin
Avoidance
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Investigations
Investments
VAT
Readers’ forum: Tax implications of an author’s income and expenses
A bookish enterprise
Readers’ forum: How should couple be taxed on business incorporation?
Property incorporation
Readers’ forum: Would transaction be taxed as income?
Transactions in securities
Readers’ forum: Flat rate scheme dilemma
Change of business activity
Readers’ forum: Getting HMRC to repay tax wrongly deducted
No job, no tax?
Readers’ forum: Should I use white space for routine estimates?
Use of estimates
Readers’ forum: Implications of selling personal collection
Trading receipts
Readers’ forum: Averaging election under ITTOIA 2005, s 326
Furnished holiday let treatment
Readers’ forum: Is relief available for company put through liquidation?
Entrepreneur’s retirement
Readers’ forum: Is relief available for income from home rental?
Rental income
Readers’ forum: Should rental income be taxed on company or individual?
Question of interest
Readers’ forum: Treatment of shares in ‘rescued’ company
EIS withdrawal
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READERS'
FORUM
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Tax tip: Work from home allowance
Readers’ forum: Is there an alternative to using time apportionment?
Readers’ forum: Tax liability on paying out distribution to members
Readers’ forum: Should taxpayers submit form VAT652?
Readers’ forum: Does option to tax on land also apply to buildings?
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NEWS
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In brief: 25 July 2024
Movers and shakers: 25 July 2024
Agent update 121 available
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Pressing tax issues need prioritising, says CIOT
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CASES
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product
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Rental income disclosure was unprompted
Ignorance of the law is an excuse
Clear winner but costs reduced for other factors
Company was not resident in the US for treaty purposes
Collagen-based drink was a beauty product